Accountability and Transparency in Budget Management of Art Performance Activities at BKMF De Art Studio

                2025-05-21
              

Published

                21-34
              

Pages

OPEN

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Ananta Putra Dampangtiro

University of Muhammadiyah Makassar

Wa Ode Rayyani

University of Muhammadiyah Makassar

Abstract

Purpose: This study aims to analyze the implementation of transparency and accountability in financial management at BKMF De Art Studio, particularly in the implementation of performing arts activities.

Research Methodology: This study employs a qualitative descriptive approach. Data were collected through documentation, observation, and analysis of financial reports managed by the treasurer of BKMF De Art Studio. The research focuses on the processes of financial recording, reporting, and accountability in performing arts activities.

Results: The results show that BKMF De Art Studio has implemented financial management practices that reflect the principles of transparency and accountability. Financial records are maintained systematically, detailing the income and expenditures associated with performing arts activities. Financial reports are also presented openly to members, thereby increasing trust in financial management. However, limitations remain in the standardization of documentation and the consistency of financial reporting.

Conclusions: Overall, the financial management of BKMF De Art Studio can be considered sufficiently transparent and accountable. The organization has demonstrated good governance practices, although improvements are still needed in the systematic preparation of financial reports and documentation standards.

Limitations: This study is limited to a single organization and relies solely on internal financial management data; therefore, the findings cannot yet be generalized to other organizations.

Contribution: This study contributes to the development of public sector accounting knowledge, particularly in student-based nonprofit organizations, and provides practical insights into improving transparency and accountability in financial management.

Accountability Financial Management Nonprofit Organizations Performing Arts Student Organizations Transparency

How to Cite

Dampangtiro, A. P., & Rayyani, W. O. (2025). Accountability and Transparency in Budget Management of Art Performance Activities at BKMF De Art Studio. Jurnal Teknika Dan Informatika, 5(1), 21-34. https://doi.org/10.52909/jti.v5i1.363

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